Decision Theory Bibliography A-H

A-H  |  I-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Decision Theory Main Page | Behavioral Issues Main Page

See the Decision Sciences bibliography for many related articles.

Abernethy, M. A., J. Bouwens and L. Van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961.

Ackoff, R. L. 1987. The Art of problem Solving: Accompanied by Ackoff's Fables. Wiley.

Abdel-Halim, A. A. 1983. Effects of task and personality characteristics on subordinate responses to participative decision making. The Academy of Management Journal 26(3): 477-484.

Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283.

Abe, M. A. 1972. A positive dynamic approach to industrial decision-making processes. Decision Sciences 3(3): 15-31.

Abramson, C., I. S. Currim and R. Sarin. 2005. An experimental investigation of the impact of information on competitive decision making. Management Science (February): 195-207.

Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): reprinted in Rosen, L. S. Topics in Managerial Accounting, 2nd edition. McGraw-Hill Ryerson Limited: 149-159.

Agyekum, A., N. Austin and P. Keys. 2017. Realizing the dream: Decision-making in action. IMA Educational Case Journal 10(3): 1-7. (Small business in Ghana).

Akers, M. D. et al. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Allan, H. T. 1966. An empirical test of choice and decision postulates in the Cyert-March behavioral theory of the firm. Administrative Science Quarterly 11(3): 405-413.

Allport, C. D., J. A. Brozovsky and W. A. Kerler. 2010. How decision preference impacts the use of persuasive communication frames in accounting. Advances in Management Accounting (18): 111-148.

Altshuller, G. 1996. And Suddenly the Inventor Appeared: TRIZ, the Theory of Inventive Problem Solving. 2nd edition. Technical Innovation Center, Inc.

Altshuller, G. 1999. Innovation Algorithm: TRIZ, systematic innovation and technical creativity. Technical Innovation Center, Inc.

Altshuller, G. and D. W. Clarke. 2005. 40 Principles: TRIZ Keys to Innovation. Extended Edition. Technical Innovation Center, Inc.

Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167.

Alutto, J. A. and J. A. Belasco. 1972. A typology for participation in organizational decision making. Administrative Science Quarterly 17(1): 117-125.

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anctil, R. M., J. Dickhaut, C. Kanodia and B. Shapiro. 2004. Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 159-195.

Anderson, E. T. and D. Simester. 2011. A step-by-step guide to smart business experiments. Harvard Business Review (March): 98-105. (Summary).

Anderson, P. A. 1983. Decision making by objection and the Cuban missile crisis. Administrative Science Quarterly 28(2): 201-222.

Anell, B. 1985. Exercises in arbitrariness and ambiguity - A study of twelve cost benefit analyses of industrial disinvestment decisions. Accounting, Organizations and Society 10(4): 479-492.

Ansari, S. and K. J. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6): 549-570.

Antle, R. and J. Fellingham. 1995. Information rents and preferences among information systems in a model of resource allocation. Journal of Accounting Research (Studies on Managerial Accounting): 41-58.

Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287.

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375.

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716.

Arnold, V., N. Clark, P. A. Collier, S. A. Leech and S. G. Sutton. 2005. An investigation of knowledge-based systems' use to promote judgment consistency in multicultural firm environments. Journal of Emerging Technologies in Accounting (2): 33-59.

Arnold, V., S. G. Sutton, S. C. Hayne and C. A. P. Smith. 2000. Group decision making: The impact of opportunity-cost time pressure and group support systems. Behavioral Research In Accounting (12): 69-96.

Arnsein, W. E. 1952. Cost accounting in sound business decisions. N.A.C.A. Bulletin (June): 1163-1171.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574.

Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428.

Ashton, A. H. 1984. A field test of implications of laboratory studies of decision making. The Accounting Review (July): 361-375.

Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185.

Ashton, R. H. 1975. User prediction models in accounting: An alternative use. The Accounting Review (October): 710-722.

Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling in accounting. The Accounting Review (January): 170-179.

Ashton, R. H. 1982. Human Information Processing in Accounting. Studies in Accounting Research (17). American Accounting Association.

Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment and decision making. The Accounting Review (January): 78-97.

Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180.

Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.

Åstebro, T. and S. Elhedhhi. 2006. The effectiveness of simple decision heuristics: Forecasting commercial success for early-stage ventures. Management Science (March): 395-409.

Austin, C. R., D. D. Bobek and E. G. LaMothe. 2020. The effect of temporary changes and expectations on individuals' decisions: Evidence from a tax compliance setting. The Accounting Review (May): 33-58.

Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811.

Axelrod, R. 1976. Structure of Decision. Princeton, New Jersey: Princeton University Press.

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369.

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829.

Badaracco, J. L. 2016. Managing yourself: How to tackle your toughest decisions. Harvard Business Review (September): 104-107.

Badaracco, J. L. 2023. How to tackle your toughest decisions. Harvard Business Review (September/October): 24-29.

Baiman, S. 1975. The evaluation and choice of internal information systems within a multiperson world. Journal of Accounting Research (Spring): 1-15.

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812.

Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619.

Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139.

Ballou, B., D. L. Heitger and D. Stoel. 2018. Data-driven decision-making and its impact on accounting undergraduate curriculum. Journal of Accounting Education (44): 14-24.

Bar-Yosef, S. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Barefield, R. M. 1972. The effect of aggregation on decision making success: A laboratory study. Journal of Accounting Research (Autumn): 229-242.

Bargagliotti, A. E. and L. Li. 2013. Decision making using rating systems: When scale meets binary. Decision Sciences 44(6): 1121-1137.

Basu, S. and K. Savani. 2023. To make better choices, look at all your options together. Harvard Business Review (September/October): 70-72.

Batista, E. 2023. Stop worrying about making the right decision. Harvard Business Review (September/October): 68-70.

Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8): 95-112.

Bazerman, M. H. and D. Chugh. 2006. Decisions without blinders. Harvard Business Review (January): 88-97.

Bazerman, M. H., G. F. Loewenstein and S. B. White. 1992. Reversals of preference in allocation decisions: Judging an alternative versus choosing among alternatives. Administrative Science Quarterly 37(2): 220-240.

Beach, L. R. and J. R. Frederickson. 1989. Image theory: An alternative description of audit decisions. Accounting, Organizations and Society 14(1-2): 101-112.

Beard, A. 2017. The theory: "If you understand how the brain works, you can reach anyone. A conversation with biological anthropologist Helen Fisher. Harvard Business Review (March/April): 60-62. (Summary).

Becker, S. W. and N. Baloff. 1969. Organization structure and complex problem solving. Administrative Science Quarterly 14(2): 260-271.

Behling, O. and J. F. Dillard. 1987. Accounting: The intuitive challenge. Accounting Horizons (June): 35-42. (Very interesting discussion of the rational (analytic or computational) decision model versus the intuitive (judgmental) decision model. The authors provide some recommendations related to a balanced approach involving four decision strategies related to when cause and effect relationships are certain or uncertain. The strategies include: computational, judgmental, compromise, and inspirational).

Bell, D. E. (ed.). 1988. Decision Making: Descriptive, Normative, and Prescriptive Interactions. Cambridge University Press.

Benbasat, I. and A. S. Dexter. 1982. Individual differences in the use of decision support aids. Journal of Accounting Research (Spring): 1-11.

Benford, T. L. and J. E. Hunton. 2000. Incorporating information technology considerations into an expanded model of judgment and decision making in accounting. International Journal of Accounting Information Systems 1(1): 54-65.

Ben-Haim, Y. 2001. Information-Gap Decision Theory. Academic Press.

Benko, C. and B. Pelster. 2013. How women decide. Harvard Business Review (September): 78-84.

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.

Berger, J. O. 2010. Statistical Decision Theory and Bayesian Analysis, 3rd Edition. Springer.

Berkey, M. A. 1973. Decision tables for clerical procedures. Management Accounting (October): 21-26.

Berkooz, G., T. Mullie, L. Hervert and C. J. Phillips. 2016. Reducing noise in decision making: Interaction. Harvard Business Review (December): 18.

Bernhardt, I. and R. M. Copeland. 1970. Some problems in applying an information theory approach to accounting aggregation. Journal of Accounting Research (Spring): 95-98.

Bernthal, W. F. 1962. Value perspectives in management decisions. The Journal of the Academy of Management 5(3): 190-196.

Beshears, J. and F. Gino. 2015. Leaders as decision architects. Harvard Business Review (May): 51-62.

Bettenhausen, K. and J. K. Murnighan. 1985. The emergence of norms in competitive decision-making groups. Administrative Science Quarterly 30(3): 350-372.

Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405.

Bierman, H. Jr. 1968. The growth period decision. Management Science (February): B302-B309.

Biggs, S. F. and J. J. Wild. 1985. An investigation of auditor judgment in analytical review. The Accounting Review (October): 607-633.

Biggs, S. F. and T. J. Mock. 1983. An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions. Journal of Accounting Research (Spring): 234-255.

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783.

Birnbaum, M. H. 2005. Three new tests of independence that differentiate models of risky decision making. Management Science (September): 1346-1358.

Birnberg, J. G. and M. D. Shields. 1984. The role of attention and memory in accounting decisions. Accounting, Organizations and Society 9(3-4): 365-382.

Blankenship, L. V. and R. E. Miles. 1968. Organizational structure and managerial decision behavior. Administrative Science Quarterly 13(1): 106-120.

Blenko, M. W., M. C. Mankins and P. Rogers. 2010. The decision-driven organization. Harvard Business Review (June): 54-62.

Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90.

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Bomblatus, R. L. 1974. Decision-making in middle management. Management Accounting (August): 22-26.

Bonabeau, E. 2003. Don't trust your gut. Harvard Business Review (May): 116-123. (Discussion of when to use a new set of analytical tools and some old ones. Agent-based modeling, open-ended artificial evolution, interactive evolution, interactive open-ended search, decision trees, real options, simulation modeling, scenario planning, optimization, and data mining).

Bonini, C. P. 1958. Decision rules for buffer inventories. Management Science (July): 457-471.

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Bonner, S. E., R. Libby and M. W. Nelson. 1996. Using decision aids to improve auditors' conditional probability judgments. The Accounting Review (April): 221-240.

Borch, K. 1965. Models for hierarchial decisions involving inventories. The Academy of Management Journal 8(3): 179-189.

Borthick A. F., G. P. Schneider and T. R. Viscelli. 2017. Analyzing data for decision making: Integrating spreadsheet modeling and database querying. Issues in Accounting Education (February): 59-66.

Bouwens, J. and P. Kroos. 2019. The effect of delegation of decision rights and control: The case of lending decisions for small firms. Management Accounting Research (June): 29-44.

Bouwman, M. J. 1984. Expert vs. novice decision making in accounting: A summary. Accounting, Organizations and Society 9(3-4): 325-327.

Bowman, E. H. 1963. Consistency and optimality in managerial decision making. Management Science (January): 310-321.

Bowman, N. A. 2023. Four ways to improve your strategic thinking skills. Harvard Business Review (Spring Special Issue): 18-19.

Bowman, N. A. 2023. How to demonstrate your strategic thinking skills. Harvard Business Review (Spring Special Issue): 22-23.

Boyd, L. H. 1997. The use of cost information for making operating decisions. Journal of Cost Management (May/June): 42-47.

Bradley, W. E. 2009. Ability and performance on ill-structured problems: The substitution effect of inductive reasoning ability . Behavioral Research in Accounting 21(1): 19-35.

Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.

Brenner, L. A. 2022. Book review: Kahneman, D., O. Sibony and C. R. Sunnstein. 2021. Noise: Flaw in Human Judgment. Administrative Science Quarterly 67(4): NP69-NP72.

Brierley, J. A., C. J. Cowton and C. Drury. 2006. A note on the importance of product costs in decision-making. Advances in Management Accounting (15): 249-265.

Briers, M. L., C. W. Chow, N. R. Hwang and P. K. Luckett. 1999. The effects of alternative types of feedback on product-related decision performance: A research note. Journal of Management Accounting Research (11): 75-92.

Brimson, J. A. 2010. The irrelevance of historical analysis. Cost Management (July/August): 26-32. (Outcome _(tomorrow) = Current Conditions _(today) x Transformation _{(process Knowledge)} ).

Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.

Brooks, A. W. 2015. Emotion and the art of negotiation. Harvard Business Review (December): 56-64.

Brousseau, K. R., M. J. Driver, G. Hourihan and R. Larsson. 2006. The seasoned executive's decision-making style. Harvard Business Review (February): 110-121.

Brown, C. 1981. Human information processing for decisions to investigate cost variances. Journal of Accounting Research (Spring): 62-85.

Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577.

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119.

Brown, J. S. 1970. Risk propensity in decision marking: A comparison of business and public school administrators. Administrative Science Quarterly 15(4): 473-481.

Brownell, P. and M. Hirst. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research (Autumn): 241-249.

Brüggen, A., R. Krishnan and K. L. Sedatole. 2011. Drivers and consequences of short-term production decisions: Evidence from the auto industry. Contemporary Accounting Research 28(1): 83-123.

Bruns, W. J. Jr. 1966. The accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14.

Bruns, W. J. Jr. 1968. Accounting information and decision-making: Some behavioral hypotheses. The Accounting Review (July): 469-480.

Brunsson, N. 1990. Deciding for responsibility and legitimation: Alternative interpretations of organizational decision-making. Accounting, Organizations and Society 15(1-2): 47-59.

Buchanan, L. and A. O'Connell. 2006. A brief history of decision making: Humans have perpetually sought new tools and insights to help them make decisions. From entrails to artificial intelligence, what a long strange trip it's been. Harvard Business Review (January): 32-41.

Buckingham, M. and C. Coffman. 1999. First, Break All the Rules: What the World's Greatest Managers Do Differently. Simon & Schuster.

Buckless, F. A. and R. L. Peace. 1993. The influence of the source of professional standards on juror decision making. The Accounting Review (January): 164-175.

Budescu, D. V. and B. Maciejovsky. 2005. The effect of payoff feedback and information pooling on reasoning errors: Evidence from experimental markets. Management Science (December): 1829-1843.

Butler, S. A. 1985. Application of a decision aid in the judgmental evaluation of substantive test of details samples. Journal of Accounting Research (Autumn): 513-526.

Butler, S. A. 2013. Do you solve managerial problems in a straightforward linear manner, or do you break the mold? Strategic Finance (August): 48-53.

Butt, J. L. 1988. Frequency judgments in an auditing-related task. Journal of Accounting Research (Autumn): 315-330.

Cardinaels, E. 2008. The interplay between cost accounting knowledge and presentation formats in cost-based decision-making. Accounting, Organizations and Society 33(6): 582-602.

Carlson, K. and S. D. Bond. 2006. Improving preference assessment: Limiting the effect of context through pre-exposure to attribute levels. Management Science (March): 410-421.

Carr, C. and C. Tomkins. 1998. Context, culture and the role of the finance function in strategic decisions: A comparative analysis of Britain, Germany, the U.S.A. and Japan. Management Accounting Research (June): 213-239.

Carson, J. R. 1967. Business games: A technique for teaching decision-making. Management Accounting (October): 31-35.

Casey, C. and T. I. Selling. 1986. The effect of task predictability and prior probability disclosure on judgment quality and confidence. The Accounting Review (April): 302-317.

Casey, C. J. 1983. Prior probability disclosure and loan officers' judgments: Some evidence of the impact. Journal of Accounting Research (Spring): 300-307.

Cecil, E. A. and E. F. Lundgren. 1975. An analysis of individual decision making behavior using a laboratory setting. The Academy of Management Journal 18(3): 600-604.

Chabris, C. and D. Simons. 2010. The Invisible Gorilla: And Other Ways Our Intuitions Deceive Us. Crown.

Chae, B. and D. Olson. 2021. A topical exploration of the intellectual development of Decision Sciences 1975-2016. Decision Sciences 52(3): 543-566.

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chang, C. J. and J. L. Y. Ho. 2004. Judgment and decision making in project continuation: A study of students as surrogates for experienced managers. Abacus 40(1): 94-116.

Chang, H. W., S. Kaszak, P. Kipp and J. C. Robertson. 2021. The effect of iXBRL formatted financial statements on the effectiveness of managers' decisions when making inter-firm comparisons. Journal of Information Systems (Summer): 149-177.

Charan, R. 2006. Conquering a culture of indecision. Harvard Business Review (January): 108, 110-112, 113-117.

Chen, K. H. and S. K. Olson. 1989. Measuring cognitive complexity in the accounting domain. Behavioral Research In Accounting (1): 160-181.

Chen, Q., B. Mittendorf and Y. Zhang. 2010. Endogenous accounting bias when decision making and control interact. Contemporary Accounting Research 27(4): 1063-1091.

Cheng, M. M., P. F. Luckett and A. K. Schulz. 2003. The effects of cognitive style diversity on decision-making dyads: An empirical analysis in the context of a complex task. Behavioral Research In Accounting (15): 39-62.

Chernoff, H. and L. Moses. 1987. Elementary Decision Theory. Dover Publications.

Cheung, J. K. 1985. Stochastic dominance as an approach to uncertainty in cost accounting. Journal of Accounting Education (Fall): 91-102.

Chewning, E. G. Jr., M. Coller and B. Tuttle. 2004. Do market prices reveal the decision models of sophisticated investors?: Evidence from the laboratory. Accounting, Organizations and Society 29(8): 739-758.

Chiattello, M. L. and R. J. Waller. 1974. Relativism as a cultural influence on twentieth century decision making. Decision Sciences 5(2): 209-224.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

Chong, V. K. and R. F. Suyawati. 2010. De-escalation strategy: The impact of monitoring control on managers' project evaluation decisions. Journal of Applied Management Accounting Research (Summer): 39-50.

Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485.

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222.

Chu, P. 1991. A study of the influence of a decision support aid on decision processes: Exploring the blackbox. Journal of Information Systems (Fall): 1-17.

Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.

Church, K. S., P. J. Schmidt and G. Smedley. 2016. Casey's Collections: A strategic decision-making case using the systems development lifecycle - Planning and analysis phases. Journal of Emerging Technologies in Accounting 13(2): 231-245.

Clampitt, P. G. and M. L. Williams. 2007. Decision downloading. MIT Sloan Management Review (Winter): 77-82.

Clark, D. 2023. Three rules for experts who want more influence. Harvard Business Review (Summer Special Issue): 92-93.

Clark, D. 2023. What to do when you've made a bad decision. Harvard Business Review (September/October): 122-123.

Clor-Proell, S. M. 2009. The effects of expected and actual accounting choices on judgments and decisions. The Accounting Review (September): 1465-1493.

Coats, J. C. and F. W. Rankin. 2016. The delegation of decision rights: An experimental investigation. Advances in Management Accounting (27): 39-71.

Coda, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37. (Textbook versus practical decision making).

Cohen, K. J. and E. Rhenman. 1961. The role of management games in education and research. Management Science (January): 131-166.

Coleman, J. 2023. Critical thinking is about asking better questions. Harvard Business Review (Spring Special Issue): 80-82.

Committee on Managerial Decision Models: Report. 1969. The Accounting Review (Supplement): 43-76.

Conlon, D. E. and P. M. Fasolo. 1990. Influence of speed of third-party intervention and outcome on negotiator and constituent fairness judgments. The Academy of Management Journal 33(4): 833-846.

Connolly, T. and V. M. Miklausich. 1978. Some effects of feedback error in diagnostic decision tasks. The Academy of Management Journal 21(2): 301-307.

Connor, P. E. 1992. Decision-making participation patterns: The role of organizational context. The Academy of Management Journal 35(1): 218-231. 1992. Correction: Decision-making participation patterns: The role of organizational context. The Academy of Management Journal 35(2): 459.

Conrath, D. W. 1967. Organizational decision making behavior under varying conditions of uncertainty. Management Science (April): B487-B500.

Conroy, R. M. and J. S. Hughes. 1987. Delegated information gathering decisions. The Accounting Review (January): 50-66.

Cooper, D. and S. Essex. 1977. Accounting information and employee decision making. Accounting, Organizations and Society 2(3): 201-217.

Cosa, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37.

Covaleski, M. A., M. W. Dirsmith and C. E. White. 1987. Economic consequences: The relationship between financial reporting and strategic planning, management and operating control decisions. Contemporary Accounting Research 3(2): 408-492.

Cowan, D. A. 1990. Developing a classification structure of organizational problems: An empirical investigation. The Academy of Management Journal 33(2): 366-390.

Cramm, J. D., J. J. Cochran, D. J. Curry and S. Kannan. 2006. Conjoint optimization: An exact branch-and-bound algorithm for the share-of-choice problem. Management Science (March): 435-447.

Cross, R. L. and S. E. Brodt. 2001. How assumptions of consensus undermine decision making. MIT Sloan Management Review (Winter): 86-94.

Cuccia, A. D. and G. A. Mc Gill. 2000. The role of decision strategies in understanding professionals' susceptibility to judgment biases. Journal of Accounting Research (Autumn): 419-435.

Cui, Z. 2016. Decision making in cross-functional teams: The role of decision power. Decision Sciences 47(3): 492-523.

Culpepper, R. C. 1970. A study of some relationships between accounting and decision-making processes. The Accounting Review (April): 322-332.

Cummings, L. L., G. P. Huber and E. Arendt. 1974. Effects of size and spatial arrangements on group decision making. The Academy of Management Journal 17(3): 460-475.

Currin, D. L. and W. A. Spivey. 1972. A note on "Management decision and integer programming". The Accounting Review (January): 144-146.

Cyert, R. M., W. R. Dill and J. G. March. 1958. The role of expectations in business decision making. Administrative Science Quarterly 3(3): 307-340.

Daft, R. L. 1978. System influence on organizational decision making: The case of resource allocation. The Academy of Management Journal 21(1): 6-22.

Dalkey, N. and O. Helmer. 1963. An experimental application of the Delphi method to the use of experts. Management Science (April): 458-467.

Dalton, F. E. and J. B. Miner. 1970. The role of accounting training in top management decision making. The Accounting Review (January): 134-139.

Daniels, R. B. and J. Beeler. 2001. An archival investigation of a late 19th century accounting information system: The use of decision aids in the American printing industry. The Accounting Historians Journal 28(1): 3-18.

Daroca, F. P. 1984. Informational influences on group decision making in a participative budget context. Accounting, Organizations, and Society 9(1): 13-32.

Davenport, T. H. 2006. Competing on analytics. Harvard Business Review (January): 98-107.

Davenport, T. H. 2009. How to design smart business experiments. Harvard Business Review (February): 68-76. (Summary).

Davenport, T. H. 2009. Make better decisions. Harvard Business Review (November): 117-123.

Davenport, T. H. 2013. Keep up with your quants. Harvard Business Review (July/August): 120-123. (Decisions).

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